Polish VAT rates for 2023 clarified

In December, the Polish Ministry of Finance issued a VAT Decree on reduced VAT rates in Poland. Since 1 January 2023 based on this VAT Decree and other VAT regulations, the VAT rates for the mentioned products will be as follows:
  • 0% VAT rate would apply to foodstuffs; this VAT rate is extended to the whole year 2023;
  • 8% VAT rate would apply to fertilizers, plant protection products and garden soils, (i.e. goods enumerated in pos. 10 and 12 of Annex 3 to the VAT Act) or similar products like growth stimulants, soil improvers, etc.; some of the products are subject to 0% till 31 December 2022; the reduced VAT rate was not extended;
  • 23% VAT rate applies to natural gas, electricity and heating energy; the reduced VAT rates were not extended;
  • 23% VAT rate applies to fuel; the reduced VAT rate was not extended.
05 Jan 2023 at 12:41 pm
1 min
Published by:
Daniƫlle van der Meulen-Idema
Sr. VAT Specialist
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